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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Riset Bisnis dan Manajemen Tirtayasa ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat Journal of Taxation Analysis and Review JABI (Journal of Accounting and Business Issues) Gapura (Garba Pembangunan Masyarakat)
Sri Mulyati
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND DISCLOSURE OF SUSTAINABILITY REPORTING ON PROFITABILITY Sri Mulyati; Nur Khalimatusadiah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1172

Abstract

This research aims to test the application of Green Accounting and Sustainability Reports to Profitability. The population in this study consists of plantation sector companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange in 2021-2022. This research uses multiple regression analysis and different tests using the SPSS program using descriptive quantitative methods, namely by describing data and facts from the results of Green Accounting calculations using the Duumy method, Sustainability Reports using the Sustainability Report Disclosure Index (SRDI) and Profitability is measured using Return On Assets (ROA). The results of this research show that the independent variables, namely Green Accounting (GA) and Sustainability Report (SR) have no effect on the dependent variable Profitability.
THE EFFECT OF TAX AGGRESSIVENESS AND PROFITABILITY ON ACCOUNTING FRAUD Indah Umiyati; Sri Mulyati; Rika Nandini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1232

Abstract

Fraud is a deliberate attempt to use the rights of others for personal gain. Accounting fraud is a misstatement that arises from fraud in financial reporting, namely a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements. This research was conducted to determine the effect of Tax Aggressiveness and Profitability on Accounting Fraud. The research objects used in this study are companies in the manufacturing sector that are listed on the Indonesia Stock Exchange from 2017 to 2021. The number of samples used in this study are 120 firm-years. Tax Aggressiveness Variable is measured using CETR, Profitability is measured using ROA and Accounting Fraud is measured using the Beneish M Score Method. Logistic regression was used to test the hypothesis. The results of this study indicate that tax aggressiveness has a positive effect on accounting fraud. While profitability has a negative effect on accounting fraud.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON BANKING COMPANY VALUE BEFORE AND DURING COVID-19 Sri Mulyati; Putri Rizki Syafitri; Bambang Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1236

Abstract

This research was conducted to determine the effect of sustainability report disclosure on company value before and during the Covid-19 pandemic. In this study a descriptive verification research method was used, with quantitative data types, using secondary data sources, populations and samples of banking sector companies that issue sustainability reports listed on the Indonesian Stock Exchange. The sampling technique used is non-probability sampling and the determination of the sample uses purposive sampling. The method used in this study is using the panel data regression method with the help of the Eviews application software. The results of the study show that the hypothesis test is acceptable, because there are differences in the effect of the Sustainability Report Disclosure before and during Covid-19 on company value. Where research conducted in the before covid-19 period showed the result that Sustainability Report Disclosure had an influence on company value, while the period during covid-19 did not affect the company’s value.
Bibliometric Analysis: Performance Measurement From 2003-2023 Using Vosviewer Ummah, Feby Farichatul; Kurniawan, Asep; Othman, Nur’Ayyshah Hui; Mulyati, Sri
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 8, No 2 (2024)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrbmt.v8i2.29185

Abstract

Performance measurement has become a very important topic in modern business management. This study aims to determine the research trends around performance measurement in general and specifically in Indonesia and Malaysia from 2003-2023. As well as to determine opportunities or potential for future research. The method used is bibliometric analysis in the form of literature review related to performance measurement. Data was collected from the Scopus database using the keywords “performance AND measurement AND (Indonesia OR Malaysia)” and obtained 2,358 publications from 2003-2023. However, researchers took 205 documents that were appropriate and relevant to the criteria of this study. Then the researcher used VOSviewer software and Microsoft Excel assistance to analyze and visualize the database obtained.              The results showed that the trend of research on performance measurement from 2003-2023 showed significant dynamics. The keyword “performance measurement” is divided into 7 clusters. The publisher that publishes the most publications is Inderscience Publishers, while the most productive author is Kusrini, E. The most common type of publication in scientific publications on “performance measurement” is journal articles. The most productive country/region conducting research is Malaysia with a total of 101 documents published. This research also identified the top ten articles with the most citations, with Agus, A., Hajinoor, M.S. being the most cited article. Potential or future research opportunities could focus on new topics that are beginning to emerge in the literature, such as “Supply chain performance”, “Competitive advantage”, and “Financial performance”. As well as the analysis of the literature that discusses performance measurement in Indonesia and Malaysia shows that there are differences in trends and research focus in the two countries.
Analysis of Factors Affecting the Readability of Sustainability Reports on Companies Listed on the Indonesia Stock Exchange and Bursa Malaysia Sri Mulyati; Silpia Eka Fitri Patonah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 8 No. 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1401

Abstract

This study was conducted to determine the factors that can affect the readability of sustainability reports, especially in coal subsector mining companies listed on the Indonesia stock exchange and the Malaysian stock exchange in 2021-2023 that have published financial statements during the research period. The technique in determining the sample is using the purposive sampling method. Hypothesis testing in this study uses SPSS Version 25. The results of this study show that the variables of green governance quality measured based on board size, independent board, gender diversity, chief sustainability officer and sustainability committee, as well as shareholder pressure variables measured by ownership structure consectration partially have no effect on the readability of sustainable reports. Meanwhile, the sustainable economic performance variable measured by ROSI has a positive effect on the readability of the Sustainable Report. However, simultaneously these variables affect the readability of the continuous report.
THE INFLUENCE OF CEO NARCISSISM, FREE CASH FLOW, AND COMPANY SIZE ON COMPANY PERFORMANCE: Array Trisandi Eka Putri; Sri Mulyati; Eviana Putri
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1553

Abstract

The purpose of this research is to determine the influence of CEO narcissism, free cash flow, and company size on company performance. Company performance is a picture of the rise or fall of company finances in terms of operations within the company. Therefore, we can describe that company performance provides an overview of the company's achievements or management of each financial activity. It can be assumed that factors that influence company performance include CEO Narcissism, Free Cash Flow, and Company Size on company performance.The population in this research is Telecommunications and Media companies listed on the Indonesia and Malaysia Stock Exchanges for the 2020-2022 period. This research uses secondary data from annual financial reports. This type of research is quantitative research. Using the purposing sampling method. The results of this study indicate that the variables CEO narcissism and company size have no effect on company performance. Meanwhile, the free cash flow variable has a positive effect on company performance. The research results also show that simultaneously the variables CEO narcissism, free cash flow, and company size influence company performance.
THE EFFECT OF BANK HEALTH OF THE RGEC METHOD ON THE VALUE OF ASEAN BANKING COMPANIES 2021–2023: Array Bambang Sugiharto; Nurlaila Maesaroh; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1555

Abstract

This research aims to find out how the Bank’s Health Level influences Firm Value. The indicators in this research are Risk Profile measured using Loan to Deposit Ratio, Good Corporate Governance measured using Self Assessment, Earnings measured using Return on Assets, and Capital measured using the Capital Adequecy Ratio. The population used in this research is conventional banking subsector companies listed on the ASEAN Exchange for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using a purposive sampling technique, and 150 data were obtained. The analytical method used in this research is multiple regression analysis. The research results show that the Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio variables have no effect on Firm Value, while the Return on Assets variable influences Firm Value.
GREEN PERFORMANCE AND INTEGRATED REPORTING: DOES INSTITUTIONAL OWNERSHIP AMPLIFY ITS IMPACT ON COMPANY VALUE? Sri Mulyati; Indri Widianti
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1633

Abstract

This study aims to examine the effect of Integrated Reporting and Environmental Performance on Firm Value, with Institutional Ownership as a moderating variable. The research focuses on industrial sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample used was 36 observations using a purposive sampling method. The data analysis methods used are classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The research results show that Integrated Reporting has no significant effect on Firm Value. In contrast, Environmental Performance is proven to have a positive and significant effect on Firm Value. Furthermore, the moderation test results show that Institutional Ownership is not able to moderate the relationship between Integrated Reporting and Firm Value. However, Institutional Ownership is proven to positively and significantly moderate the relationship between Environmental Performance and Firm Value. These findings indicate that institutional investors play an important role in increasing market appreciation for corporate environmental performance.
THE EFFECT OF E-SPT AND NATIONAL TAX CENSUS ON THE INCOME OF INCOME TAX (Case Study in West Java Regional Tax Office 1) Kartika Merdeka Wati; Asep Kurniawan; Sri Mulyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to know the influence of e-SPT and National Tax Census (NTC) of the Personal Income Tax receipts partially or simultaneously. Data obtained come from the Kanwil DJP West java 1. Data taken from 2012 to 2013, includes user e-SPT, the addition of the number of taxpayers, and acceptance of The Personal income tax. The method of sample selection the sample selection technique used nonprobability sampling and saturated samples, which taken as a whole than 15 (fifteen) work unit KPP. Types of data used by researchers that quantitative data and data sources in this study is secondary data. Before performing hypothesis testing, data obtained in advance a classic assumption test tested. Hypothesis testing is carried out by means of multiple linear regression in statistical analysis. As for the results of the study are as follows: 1) partially e-SPT effect negatively to personal income tax reception. While the NTC does not affect the acceptance of personal income tax. 2) simultaneously e-SPT and NTC effect on receipt of The personal income tax.
THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 46 OF 2013, TAXATION SOCIALIZATION AND QUALITY OF TAX SERVICE ON TAX OBLIGATION COMPLIANCE (Case Study of Taxpayers Registered at KPP Pratama Bandung Karees) Yosi Febriani; Asep Kurniawan; Sri Mulyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to examine the influence of Government egulation Nomor 46 year 2013, socialization of taxation and service toward taxpayer compliance both partially and simultanly. This research ic conducted by giving the questionaires to all taxpayer in KPP Pratama Bandung Karees. Which is determined based on random sampling technique, so it is possessed 100 taxpayer. Analysis method used is double linier regression which use SPSS 20.0 tool. The results of the research are (1) implementing Government Regulation Nomor 46 year 2013 influences taxpayer compliance positively and signifantly, (2) socialization of taxation influences taxpayer compliance positively and signifantly, (3) the quality of tax service influences positively and signifantly of taxpayer compliance, (4) implementing Government Regulation Nomor 46 year 2013, socialization of taxation and service quality of tax affect taxpayer compliance positively and significantly.
Co-Authors Aes Sulastri Amelia Nurbayanti Annisa Putri Kartini Aprillia Verra Puspita Asep Kurniawan Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Daeng M. Nazier Dede Sevi Destya Aida Sofiatin Devi Citravury Dilasari Dilasari Erlina Erlina Estu Widarwati Eviana Putri Fauzan As Shidik Feby Pebriani Frini Nurtina Dewi Gunawan Jamaludin Icih Icih Ika Nurbaeti Indah Umiyati Indah Umiyati Indri Dwidya Nurmalawaty Wat Indri Widianti Ineu Dewi Santika Kartika Merdeka Wati Kurniawan, Asep Laksono Trisnantoro Lisna Devi Lita Tribuana Mega Mustika Sari Mega Mustika Sari Muhammad Rafli Gindara Neneng Karyati Novyasari Suchi Hendryati Nur Khalimatusadiah Nurlaila Maesaroh Othman, Nur’Ayyshah Hui Panji Agnyoto Prini Nurtina Dewi Putri Rizki Syafitri Putri, Trisandi Eka Rika Nandini Risma Nuraeni Rosida Rosida Silpia Eka Fitri Patonah Sopyan Yahya Suci Ramadani Syifa Ariella Putri Trisandi Eka Putri Ummah, Feby Farichatul Virly Ramdhani Wanti Karlina Yosi Febriani Yuli Agisna